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<html>
<head>
<style>
div {
width: 200px;
height: 200px;
background-color: blue;
filter: greyscale(50%);
position: relative;
}
#second {
width: 600px;
height: 500px;
background-color: green;
}
</style>
</head>
<body>
<div id="top" style="z-index:-4;"></div>
<div style="top: 10px;"></div>
<div style="top: 20px;">
<div id="second" style="top: -400px;"></div>
</div>
</body>
</html>